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The meaning of a “fraud or other unlawful act” or an “unlawful act” stipulated in Articles 47-2(2), 47-3(2)1, etc. of the former Framework Act on National Taxes with respect to penalty taxes for unlawful non-filing and penalty taxes for unlawful underreporting, and in a case where a taxpayer earns income through the use of fake names, the taxpayer’s act can be seen to correspond to a “fraud or other unlawful act” or an “unlawful act” prescribed in the above provisions on the sole basis of the fact that the taxpayer used fake names (negative in principle)
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